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Consolidated Balance Sheets (Unaudited) - USD ($)
Sep. 30, 2023
Dec. 31, 2022
Current assets:    
Cash $ 268,022 $ 241,452
Restricted cash 20,000 20,000
Accounts receivable 18,976 19,748
Prepaid & other current assets 58,546 21,964
Total current assets 365,544 303,164
In process R&D 1,101,760 1,101,760
Goodwill, net of impairment 5,988,230 12,071,376
Investment in GMP Bio at fair value 22,640,519 22,640,519
Total assets 30,096,053 36,116,819
Current liabilities:    
Accounts payable and accrued liabilities 2,439,812 2,510,864
Contingent consideration 2,625,000 2,625,000
Derivative liability on notes 218,898 198,140
Total current liabilities 17,111,408 16,923,407
Convertible long-term debt, net of costs 899,099
Commitments and contingencies (Note 12)
Stockholders’ equity:    
Common stock, $.01 par value; 750,000,000 shares authorized; 398,159,128 and 391,846,880 issued and outstanding, respectively 3,981,589 3,918,469
Additional paid-in capital 41,348,213 41,416,632
Accumulated deficit (32,780,753) (25,926,069)
Total Oncotelic Therapeutics, Inc. stockholders’ equity 12,549,049 19,409,032
Non-controlling interests (463,503) (215,620)
Total stockholders’ equity 12,085,546 19,193,412
Total liabilities and stockholders’ equity 30,096,053 36,116,819
Related Party [Member]    
Current liabilities:    
Accounts payable - related party 343,673 332,432
Convertible debt and short-term debt - related party, net of costs 1,832,410 1,165,048
Nonrelated Party [Member]    
Current liabilities:    
Convertible debt and short-term debt - related party, net of costs $ 9,651,615 $ 10,091,923